Marking yet another step in the long journey toward a paperless society, the IRS will soon require businesses with more than $50,000 in calendar 1995 payroll taxes to submit their payments electronically. Using the IRS's new Electronic Federal Tax Payment System (EFTPS), taxpayers can electronically transfer funds--over the telephone, via personal computer, or through their banks--to cover incurred federal payroll and business tax liabilities.

In compliance with 1993 North American Free Trade Agreement (NAFTA) legislation, which requires the IRS to electronically collect 94 percent of all business taxes by 1999, more than 1.2 million businesses will be required to begin filing electronically at the start of 1997. By January 1, 1999, all businesses with employment taxes over $20,000 must begin depositing electronically as well. If your business is one of those required to convert to the new electronic transmission format at the start of the new year, you should receive an IRS notice and enrollment form. The IRS encourages business owners to enroll before November 1, 1996, though, as processing can take up to 10 weeks to complete.

There are some important things to keep in mind: Even if your payment threshold drops beneath the $50,000 mark, once you've filed electronically, you must continue to do so and cannot revert to the old paper coupon method. Also, while the IRS does not charge for the Automated Clearing House (ACH) electronic processing, your bank may. Consult with your bank to determine the amount they charge (if any) for the transactions.

Affected taxpayers with additional questions, along with those who would like to voluntarily convert to the new electronic submission format, can contact the EFTPS Customer Service Center for more information. In the Northern United States, call (800) 945-8400; in the Southern United States, call (800) 555-4477.

With experts predicting that, by the year 2000, 40 percent of
the workforce could be working in some type of virtual
office--"any worksite outside of the traditional office in
which people still do the work associated with a traditional
office"--Bredin's book is a must for anyone considering an
alternative workplace. From "how-to" tips for choosing
the right equipment to legal and financial laws, the easy-to-read,
informative guidebook provides aspiring entrepreneurs with helpful
hints, strategic "dos" and "don'ts," and
witty anecdotes.

If you're wary of being trampled by technology, Bredin's
tips can help you tame the virtual beast. --Allyssa Lee

Business As Usual

There may be cause to reconsider the speculations you've
heard from political pundits about the impending presidential
election's impact on the future of small business; after all,
if you really want to know what the horse thinks, why not get it
straight from the horse's mouth?

Here's what "horses" across America are saying: A
recent national survey of 1,197 business owners revealed that the
election's result will likely have little effect on the
day-to-day operations of most small businesses.

"Right or wrong, many business owners believe the outcome
of the election will not significantly affect the key factors that
can make or break their companies--taxes, money supply, trade
policy, government regulation and health-care costs," says
Donald J. Fletcher, president of George S. May International Co.,
the management consulting firm that conducted the survey.

Interestingly, however, only 14.5 percent of the business owners
surveyed said they plan to forego voting this year. The remaining
85.5 percent will check their apparent indifference at the door of
their local polling booth.

Q&A

Answers to your small-business questions

Q: I am a new subscriber who's interested in finding
some more information about the mobile massage industry. Where can
I get detailed information on how to start this kind of business?
Where can I get preliminary training? Do I need a certificate or
license to practice? Can I get a certificate through a
correspondence course, and if so, where can I apply for it? Does
this type of business require a lot of start-up capital? Can you
help me? I appreciate your help.

Ramon A. Moreno

Ft. Bragg, North Carolina

A:Provided by Katie Armitage, executive director of
Associated Bodywork & Massage Professionals (ABMP), a national
association dedicated to educating the public about the benefits of
massage and bodywork.

Our association offers detailed information about entering the
massage industry through a variety of publications. Our Touch
Training Directory ($15.95) lists over 600 schools throughout the
country and the world. It also provides information about starting
a career in this industry, including regulation and licensing
requirements, listings of the many associations geared to the
industry, and descriptions of the variety of massage and bodywork
therapies.

Correspondence courses for massage training are difficult
(although there are a few), because massage requires
"hands-on" education. Specialized training is available
at the Skilled Touch Institute of Chair Massage (800-999-5026) and
the Seated Massage Experience seminars, presented by Touch IV
Productions (800-868-2448). These programs sometimes offer training
at different locations throughout the country. Many other schools
offer on-site training as part of their massage therapist
curriculum.

Providing on-site corporate massage offers an excellent income
opportunity with a modest investment. On-site corporate massage is
usually a 10 to 20 minute "stress buster" which relieves
tight neck, back and shoulder muscles resulting from stress and
tension. Hourly rates for the service range from $40 to $60 per
hour, with about four to five massages per hour. One or two
sessions per client per week are typically performed, with
stress-reduction benefits being cumulative.

The costs involved with starting a mobile massage business vary.
There will be expenses associated with your training, possible
licensing and registration costs (some states require testing--at
an additional cost--prior to issuing a license), and the cost of
your equipment (such as an on-site massage chair, lotions, oils,
etc.).

For more information about ABMP, or to order Touch Training
Directory, call (303) 674-8478, or write to 28677 Buffalo Park Rd.,
Evergreen, CO 80439-7347.

Q:For some time now, we have pondered the idea of
starting our own business. Since we are both avid fishermen and
enjoy fish aquariums, we came up with the idea of a combination
fishing bait shop and aquarium, but we don't know where to
start. Do you have any information on who we could contact to get
information on starting inventory and equipment?

Mark and Phyllis Hayne

West Terre Haute, Indiana

A:Provided by Geri Mitchell, director of
communications for the Pet Industry Joint Advisory Council in
Washington, DC.

The Pet Industry Joint Advisory Council (PIJAC) is the pet
industry's legislative watchdog and, in its mission of
education, information and advocacy, is the clearinghouse of
information on the pet market. Available (for a nominal fee to
cover postage and handling), are various information packages on
industry statistics, resources for suppliers of fish (and all kinds
of pets), products, demographics, instructions on how to reach
regulatory agencies, trade publications, trade associations and
trade shows.

PIJAC also publishes a series of animal care reference manuals
for pet retailers and conducts animal care seminars and co-sponsors
retail merchandising seminars around the United States. For an
order form or membership information, contact PIJAC at 1220 19th
St. NW, #400, Washington, DC 20036, or call (202) 452-1525.

Hot To Buy Hot To Sell

New products for small and homebased
businesses.

By Deborah Richman

Do You Copy?

If you're working from home, the new Canon PC 720 is just
for you. The PC 720 has a copying speed of eight copies (or seven
legal-sized copies) per minute. The unit features multiple paper
feeding through a 250-sheet front-loading cassette, as well as a
single-sheet bypass tray that will print on everything from
standard copy paper to transparencies or even card stock.

The Rapid Fusing System feature eliminates warm-up and waiting
time, and the Auto Shut-Off puts the copier on standby after 5
1/2 minutes.

The feature geared most toward the home-office user is the
Single Cartridge System. Most of the copier's moving parts that
can wear out (the drum, development unit and toner) are contained
in one easily replaceable cartridge--just in case you're not a
mechanical genius.

Fax & Save

Now there's a service that allows you to fax from your
computer and save money at the same time. Fax transmission service
from FaxSav allows faxes to be received faster and cheaper by
sending them over the Internet, avoiding charges from long-distance
carriers. With FaxSav, faxes sent to recipients in the United
States from anywhere in the world cost 15 cents. With FaxSav's
Basic Service, users can save from 50 to 80 percent on
international faxing.

FaxSav also offers several enhanced service programs in addition
to their Basic Service program, tailored to meet the specific needs
of different companies' faxing habits.

FaxSav disks are provided, free, by the company, and service
charges are billed according to use. Daily fax activity and
detailed billing reports help you to monitor your faxing costs more
efficiently.

FaxSav, from FaxSav Inc., Edison, NJ. To order, call (908)
906-2000.

Resale products that practically sell themselves.

Bag Biz

The Tapia family of Colorado Springs, Colorado, has started
Billboard Bags Inc., a business which sells advertising space on
plastic or paper carry-out bags used to bring things home from the
grocery store, the video store, or even fast-food restaurants.

You, too, can tap the potential in your area by selling your own
ad bags. Their 36-page, step-by-step manual, Billboard Bags,
tells you how to start your own shopping bag advertising business.
It also includes sample contracts and business forms that you can
follow when drawing up agreements with your advertisers. Bags can
then be taken to a local manufacturer to be printed.

Donut Cologne

Here's a fresh idea: Sell Donut Cologne in your novelty
store or doughnut shop. Donut Cologne was developed by three
firefighters who were inspired when they got a whiff of doughnut
scent on a local police officer.

Donut Cologne really does smell like freshly baked
cinnamon-crumb doughnuts, and comes in a bottle that looks like a
chocolate doughnut. This product has recently been selling in
Winchell's Doughnut shops, and makes a great gag gift for the
good-humored doughnut lovers in your customers' lives.

Donut Cologne is available, wholesale, in cases of 48 bottles.
Suggested retail price: $9.95 per bottle. Minimum order: one case.
Prices: $235.20/case, for orders of one or two cases; $210.24/case,
for orders of three to 11 cases; $189.12/ case, for orders of 12 or
more cases. A distributor program is also available.

Polka Dot Appeal

When you try to pop your diskette into your computer, do you
find that it has been relabeled so many times that it no longer
fits in the narrow disk-drive slot? Or, do your labels display
information that is no longer accurate, making your new files
difficult to locate?

Now, Polka-disc labels allow you to remove old labels and
replace them with new ones as many times as you want. The back
sides of the labels contain a polka dot pattern of easy-to-peel-off
adhesive, allowing you to change your data descriptions easily.

The Polka-disc removable labels are available when you order
Polka-disc IBM-formatted 3.5 inch diskettes (1.44M), or they can be
purchased separately to use with the disks of your choice. For
first-time buyers, two introductory offers are available, including
a set of 30 labels for $2.50 or a diskette 3-pack with 10 labels in
a terraced cardboard box for $2.95.

On The Road

If you're considering taking your goods on the road, look
into a Wells Cargo Inc. concession trailer. Whether you sell
crafts, food, jewelry or any of a multitude of items, this
detachable vendor trailer, ideal for carrying and selling your
product, can be custom-designed to meet the needs of your
individual business. Just set up the inside with your product,
trail it behind your automobile to your selling destination, and
open up for business.

Trailers are constructed from an all-steel frame and are
designed with a capacity for double locks to ensure security. Also
included is a three-year warranty program, although each trailer is
designed for 15 years' worth of daily service. A variety of
special options are available to further customize your design,
such as cabinets, fluorescent lighting, a four-compartment sink or
window awnings.

Designer Dinos

If your patrons are looking for a way to entertain children
while catering to their creativity, Dab `a' Dino is the ideal
solution. Perfect for your craft kiosk or children's
educational store, Dab `a' Dino is a cloth, stuffed animal that
won't sit on the shelf and collect dust because it provides
children aged three and up the opportunity to color and design
their dinosaurs as many times as they want.

Each Dab `a' Dino kit comes with three Dabber markers filled
with washable, nontoxic ink. After being soaked overnight in warm
water and a little laundry bleach, the dinosaurs are ready to be
colored again. Styles available include a Tyrannosaurus,
Brontosaurus and Triceratops.

Think About It

You have probably wished, at one time or another, that there was
a magical pill which could suddenly make you smarter. Well, there
still isn't a pill, but now, according to the makers of Think!,
there is a chocolate bar to do the trick. The Think! bar is a
nutritious blend of vitamins, herbs and amino acids, including
ginkgo biloba, which is believed to increase blood flow to the
brain, and choline, which is believed to improve cognitive
performance.

Think! bars come in two delicious flavors,
peanut-butter-chocolate and chocolate-almond-raisin-coconut, each
formulated with natural ingredients for maximum concentration,
calmness and stamina. This energy bar features qualities attractive
to students, computer operators or anyone who is required to
actively use their brain for extended periods of time--a hot seller
in any health food, book or student store.